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2021, vol. 23, br. 2, str. 157-172
Da li su MSFI prihvatljivi za zemlju u razvoju sa specifičnom poslovnom kulturom - stavovi sudanskih računovođa
aUniverzitet u Beogradu, Ekonomski fakultet + Univerzitet u Nišu, Ekonomski fakultet
bUniversity of Gadarif, Faculty of Economics and Administrative Sciences, Sudan
cUniverzitet u Beogradu, Ekonomski fakultet

e-adresadejan.spasic@ekof.bg.ac.rs
Ključne reči: Sudan; MSFI; prednosti i nedostaci; stavovi računovođa
Sažetak
Zemlje u razvoju se suočavaju sa mnogim izazovima u obezbeđenju kvalitetnog finansijskog izveštavanja zasnovanog na savremenim tekovinama računovodstvene regulative i prakse. Sudan, sa specifičnom kolonijalnom i post-kolonijalnom istorijom razvoja društveno-ekonomskih odnosa jedna je od manjeg broja zemalja koja nije usvojila IFRS niti kao obavezni niti kao dobrovoljni okvir za finansijsko izveštavanje. Na uzorku od 142 ispitanika, ispitali smo stavove računovođa u sektoru industrije o preprekama i mogućim koristima od uvođenja IFRS u Sudanu. Naše istraživanje je pokazalo da su sudanske računovođe visoko svesne potrebe i koristi od usvajanja IFRS. Dominantno je slaganje ispitanika da bi usvajanje IFRS obezbedilo veći priliv FDI, smanjilo prevare i druge nezakonite radnje, poboljšalo uporedivost, ali i pouzdanost finansijskih informacija, kao i njihovu transparentnost, što trenutno nije slučaj. Međutim, istraživanje je pokazalo da računovođe u Sudanu izražavaju i visok stepen skepticizma, s obzirom da na brojna ograničenja za koja smatraju da bi otežala uvođenje IFRS.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor2102157S
primljen: 20.02.2021.
prihvaćen: 12.07.2021.
objavljen onlajn: 02.08.2021.
objavljen u SCIndeksu: 07.08.2021.
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